11% tax rate: transportation: land (including railway) transportation, waterway transportation, air transportation and pipeline transportation services; universal postal services, special postal services, and other postal services.
6% tax rate: Modern service industry: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, authentication consulting services, radio, film and television services.
From July 1, 2017, the policy on simplifying the value-added tax rate will be officially implemented. The 13% tax rate for the original sales or imported goods will be reduced to 11%. This adjustment will involve agricultural products, natural gas, edible goods 23 categories of products including salt and books.
On March 28, 2018, the State Council executive meeting decided to reduce the value-added tax rate in manufacturing and other industries from 17% to 16% starting from May 1, 2018, and reduce the value-added tax rate in transportation, construction, infrastructure and other industries. The value-added tax rate for industries such as telecommunications services and agricultural products and other goods has been reduced from 11% to 10%. Extended information
The applicable tax rates for general taxpayers are: 17%, 13%, 11%, 6%, 0%, etc.
1. The applicable 17% tax rate: sales of goods or provision of processing, repair and repair services and imported goods. ?Provide tangible movable property leasing services.
2. Applicable 13% tax rate On July 1, 2017, the state canceled the 13% tax rate and changed it to 11%.
3. The 11% tax rate applies: providing transportation industry services.
4. The applicable 6% tax rate: providing modern service industry services (except for tangible movable property leasing services).
5. Applicable 0% tax rate: export of goods and other special businesses. Reference materials
Reference materials: Value-added tax - Baidu Encyclopedia